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2019 (10) TMI 84 - KARNATAKA HIGH COURTReopening of assessment - non disposal of objections prior to completing the assessment under sub-section (3) of Section 143 read with Section 147 by AO - HELD THAT:- As relying on GKN DRIVESHAFTS (INDIA) LTD. VERSUS INCOME-TAX OFFICER AND OTHERS [2002 (11) TMI 7 - SUPREME COURT] only conclusion is that the order of assessment is bad in law as the same is made without deciding the objections of the appellant. Effect of the direction issued under Section 144A - Additional Commissioner did not direct the Assessing Officer to complete the assessment without deciding the objections filed by the appellant. When a direction is issued under Section 144A to the Assessing Officer to pass an appropriate order, he has to pass the appropriate order in accordance with law. While issuing a direction under Section 144A of the said Act of 1961, the Additional Commissioner could not have bypassed the well settled law and directed the Assessing Officer to act contrary to law. We may note at this stage that the learned counsel appearing for the appellant stated that the appellant is now not pressing the application made under Section 144A of the said Act of 1961. Therefore, in our considered view, the order passed under Section 144A of the said Act of 1961 does not affect the applicability of the principles laid down in the aforesaid decision of the Apex Court.
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